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There's a distinction that's probably only obvious to people with some grad-level math: Corner cases are not the same as rare cases. Neither implies the other. "Corners" are a measure-0 subset of a space where open-nbhd/non-singleton methods don't apply Ie "special treatment"
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That's not what I'm talking about. I'm talking about say writing tax software for existing taxes, not legislation. It's got high Kolmogorov complexity. You can't write elegant code for it because it's a bundle of special exemptions and stuff.